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NY 854821




August 01, 1990

CLA-2-84:S:N:N1:110 854821

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000; 9902.84.71

Mr. Thomas Wong
Peaktron Computer (East Coast), Inc.
101 N. Broadway, Apt. 1A4
White Plains, N.Y. 10603

RE: The tariff classification of computer mother boards and input/output cards for computers from Hong Kong.

Dear Mr. Wong:

In your letter dated July 24, 1990, you requested a tariff classification ruling.

The merchandise under consideration involves mother boards such as models PX-3000, PA386SX, and other boards that are compatible with XT and 286 based IBM computers. These mother boards incorporate such CPU's as the 8088-1 microprocessor or the 80386SX , and also incorporate ROM BIOS and on-board DRAM memory chips.

The input/output cards include such devices as diskette drive adapter cards, multi-input/output cards, and printer adapter cards, all of which are compatible with IBM PC/XT/AT computers. These cards or boards are designed for incorporation within the housing of the computer processor unit. These cards are often incorporated and marketed with the computers, and are also sold separately as enhancement boards.

The applicable subheading for the mother boards will be 9902.84.71, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units for automatic data processing machines, unhoused, consisting of a printed circuit (single or multiple) with one or more electronic integrated circuits or other semiconductor devices mounted directly thereon, certified as units designed for use other than in an automatic data processing machine of subheading 8471.20 (provided for in subheading 8471.91). The rate of duty will be temporarily free.

The applicable subheading for the input/output cards will be 8473.30.4000, HTS, which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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